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children are not dependents for purposes of section 151(c).
Because petitioner had no dependents as required under section
151, he is not entitled to head of household filing status for
2005. Respondent’s determination on this issue is sustained.
D. Earned Income Credit
Section 32(a) provides for an earned income credit in the
case of an eligible individual. Section 32(c)(1)(A)(i), in
pertinent part, defines an “eligible individual” as “any
individual who has a qualifying child for the taxable year”. A
qualifying child is a child of the taxpayer as defined in section
152(c). Sec. 32(c)(3). As stated above, neither FA nor AA was
petitioner’s qualifying child for 2005. Thus, petitioner is not
entitled to an earned income credit. Respondent’s determination
on this issue is sustained.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: March 27, 2008